50-13A-9. Petitions for relief; jurisdiction; bonds.

On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the commissioner that is applicable to taxes administered by the commissioner under Title 48.#

The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.#

The tribunal shall not have jurisdiction to hear any matter arising under Title 3 or Title 40.#

No person shall be required as a condition either to initiating or maintaining an action before the tribunal to provide a surety bond or other security for any amounts that may be in dispute in such action. Nothing contained in this chapter shall be construed to prohibit the commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.#

The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.#